Dallas’ Pro Bowl quarterback, caught canoodling in Los Cabos with Simpson last weekend while the Cowboys enjoyed a playoff bye, made no apologies for the trip. He also insisted the beach stint didn’t interfere with his preparation for Sunday’s NFC divisional playoff here with the Giants.

“I don’t care about perception [of the trip],” Romo said. “The perception of me doesn’t affect me at all. I’m content in my own skin and who I am as a person. If I feel like something is going to help me, or this team, then I’m going to do it.”

Romo was spotted with gal-pal Simpson and her parents in Cabo at a rented beachside apartment over the weekend. A group that included current Cowboys players Jason Witten and Bobby Carpenter, ex-Cowboy Marco Rivera and their significant others also tagged along.

Romo was defensive about the Simpson questions, because he is feeling heat in Dallas from fans and the media for throwing just one touchdown and five interceptions in the Cowboys’ past three games (two of them losses). Romo said the Mexican getaway was just what he needed to get his mind off the fish-bowl pressure that comes with playing quarterback in Cowboys-crazy Dallas.

“Last weekend was good,” he said, never mentioning Simpson by name. “I was able to just watch games, and I got away from the distractions of everything. I know the reality of the situation. That’s why I don’t feel the need to talk about it. I know what I needed to get myself in a position to be successful.”

Romo’s teammates tried to lighten the mood in the locker room while reporters were grilling him. Cornerback Terence Newman cracked up the room by asking Romo if he was also dating Paris Hilton, Britney Spears, or Lindsay Lohan.

Taking Newman’s cue, Cowboys coach Wade Phillips laughed off the intense scrutiny of Romo’s mini-vacation, saying it was much ado about nothing.

“I still don’t know where he went – was it Cancun or Cabo?” Phillips said. “Hey, their private life is theirs. What I asked [the players] to do was get off your feet, relax and get away from football if you can. That’s what they did, because when [Romo, Witten and Carpenter] came back Monday, they were ready.”

Witten, a big, nimble tight end who has tormented the Giants in recent years with clutch catches, said any criticism of him or Romo for going to Mexico is out of line.

“There’s no heat to be given out,” Witten said. “It was just going and relaxing with teammates. It got a lot of people scared because it was out of the country, but it was really just an hour-and-a-half flight for us.”

One encouraging sign for the Romo and the Cowboys: Simpson apparently won’t be attending Sunday’s game.

After Romo played one of his worst games as a pro in a home loss to the Eagles last month with Simpson watching in a pink No. 9 jersey from a luxury suite, her rep told The Post on Tuesday Simpson will be elsewhere working on her new album.

Romo said it won’t matter if Simpson is there or not.

“If I don’t perform well, it will have nothing to do with anything other than the fact the Giants played better football than we did,” he said.